(23FC)any income of a business trust by way of—(a)interest received or receivable from a special purpose vehicle; or(b)dividend [received or receivable from a special purpose vehicle].Explanation.—For the purposes of this clause, the expression "special purpose vehicle" means an Indian company in which the business trust holds controlling interest and any specific percentage of shareholding or interest, as may be required by the regulations under which such trust is granted registration;
